1.audit 审计 Ph#F<e(9
2.attestation 鉴证 Z 5)_B,E:X
3.credibility 可信赖程度 'LbeL1ca
4.audit of financial statements 财务报表审计 A6NxM8ybn+
5.agreed-upon procedures 执行商定程序 Gkv~e?Kc~^
6.high levels of assurance 高水平保证 pPyvR;NJ
7.compilation 编制 Y%0d\{@a
8.reliability 可靠性 lTr*'fX
9.relevance 相关性 bKuj
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10.professional skepticism 职业谨慎 S'!q}|7X3
11.objectivity 客观性 [l':G ]
12. professional competence 专业胜任能力 QOV}5 0
13.Senior/CPA-in-charge 项目经理 Zv| p>q`R2
14.audit engagement letter 业务约定书 hH1lgc
15.recurring audit 连续审计 IObx^N_K
16.the client 委托人 O b8B
17.change CPA 更换注册会计师 WfRfx#MMt
18.the existing CPA 现任注册会计师 GjeUUmr
19.the successor CPA 后任注册会计师 Jh43)#G-
20.the preceding CPA前任注册会计师 !0ce kSesr
21.issue the audit report 出具审计报告 ?AnjD8i
22.expert 专家 jWXR__>.
23.the board of directors 董事会 Lvi[*une|
24.knowledge of the entity‘ s business 了解被审计单位情况 $Eio$TI
25.assess material misstatement risks评估重大错报风险 p"[O#*p
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ms}f>f=
27.a general knowledge of —— 初步了解―――的情况 }U%^3r-
28.a more knowledge of—— 进一步了解的情况 )_77>f%
29.the prior year‘s working papers 以前年度工作底稿 G`,u40a
30.minutes of meeting 会议纪要 }qiF^D}
31.business risks 经营风险 WGh. ;-
32.appropriateness 适当性 MCk^Tp!
33.accounting estimate 会计估计 iUI y,Y
34.management representations 管理层声明 ,{?q^"
35.going concern assumption 持续经营假设 `l>93A
36.audit plan 审计计划 <Zp^lDxa
37.significant audit areas 重点审计领域 ieo|%N{'
38.error 错误 jow7t\wk
39.fraud舞弊 $s-9|Lbs`
40.modified or additional procedures 修改或追加审计程序 2'wr={>W
41.misappropriation of assets 侵占资产 X"[dQ_o
42.transactions without substance 虚假交易 kDzj%sm!
43.unusual pressures 异常压力 =
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44.the suspected noncompliance 涉嫌存在违法行为 4E=0qbt8
45.materialiy 重要性 7L=T]W
46.exceed the materiality level 超过重要性水平 K1T1@ j
47.approach the materiality level 接近重要性水平 &P
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48.an acceptably low level 可接受水平 ch@x]@-;A3
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #(%t*"IY;
50.misstatements or omissions 错报或漏报 t`"^7YFS>
51.aggregate 总计 ~ww?Emrw
52.subsequent events 期后事项 fokwW}>B[f
53.adjust the financial statements 调整财务报表 #
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54.perform additional audit procedures 实施追加的审计程序 oi2J:Y4
55.audit risk 审计风险 'nRp}s1^[
56.detection risk 检查风险 "~u_\STn <
57.inappropriate audit opinion 不适当的审计意见 ~~PgF"v
58.material misstatement 重大的错报 M
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59.tolerable misstatement 可容忍错报 tbq|,"
60.the acceptable level of detection risk 可接受的检查风险